73 Pa.C.S. Ch. 63

in effect

73 Pa.C.S. § 6301 Definitions.

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Front foot." The term includes, but is not limited to, front linear foot, lot, parcel, dwelling unit or square foot. "Public improvement." The term includes, but is not limited to, the following: (1) The building, paving, grading, rebuilding, repaving and regrading of streets, sidewalks, curbs and gutters. (2) The creation, extension and renovation of water treatment, transmission, distribution and disposal systems. (3) The creation, extension and renovation of sewage collection, transmission, distribution, treatment and disposal systems. (4) The creation, extension and renovation of storm, surface and subsurface drainage systems. (5) The construction, reconstruction and repair of wharves and docks. (6) The installation, maintenance or operation of lighting that services the streets, sidewalks and other public places within the township. (7) The planting, transplanting, removal and protection of shade trees.

73 Pa.C.S. § 6302 Authority to assess.

(a) Authority.--Unless otherwise provided for in this chapter, a township is authorized to assess all or any portion of the costs of a public improvement against any properties that are benefited by the public improvement. (b) Payment of costs.--Unless otherwise provided in this chapter, in addition to the authority to assess the cost of public improvements against properties benefited either on the front foot method or benefit conferred method of assessment, a township may pay for the cost of public improvements, in whole or in part, from the township general fund or from a special township fund dedicated to that purpose. (c) Indebtedness.--If a township incurs indebtedness under 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing) for the purposes of funding the cost and expense of making public improvements for which assessments are made in accordance with this chapter, payments made on the assessments must be applied to pay the debt service for the indebtedness incurred for funding the cost and expense of making the public improvements. (d) Assessment outside of township.--Property benefited, improved or accommodated that is located outside the limits of the township that constructed the public improvement may, if located no more than 150 feet from the public improvement, be assessed for the cost of the public improvement in the same manner as the property would be assessed under the laws of this Commonwealth if the property were entirely located within the limits of the township. Cross References. Section 6302 is referred to in section 6303 of this title.

73 Pa.C.S. § 6303 Method of assessment.

(a) Ordinance.--If the board of commissioners elects to exercise the power to make assessments for a given public improvement as authorized in section 6302 (relating to authority to assess), the board of commissioners shall, by ordinance and in conformity with this chapter, establish the method and procedure by which assessments shall be made. (b) Allocation of costs and expenses.-- (1) The board of commissioners may, by ordinance, make the assessment by any means that results in fairly allocating all or a portion of the costs and expenses of the public improvement among all properties benefited by the improvement in reasonable proportion to the benefits conferred upon each property. The methods that may be used to make assessments in accordance with this subsection may include, but are not limited to: (i) An equal assessment per front foot. (ii) An assessment made by benefits conferred. (2) Only one assessment method may be used in allocating the costs for a particular public improvement unless a township is divided into districts for sanitary sewer or water, in which case the assessment in each district may be by different methods if the same assessment method is used within a particular district. (c) Front foot method.--If the front foot method is used: (1) The cost to be collected shall be divided by the total number of linear feet of street frontage of all properties benefited. (2) The assessment against each property shall be that portion of the cost which is determined by multiplying the dividend under paragraph (1) by the number of linear feet for street frontage of that property. (3) For corner or irregularly shaped lots or if special conditions exist, the board of commissioners shall have the power and its duty shall be to provide for an equitable adjustment, as necessary, to prevent an unjust or excessive assessment. (4) If the front foot method is used but is comprised of other than linear feet, such as lots, parcels, dwelling units or square feet, the formula under paragraphs (1) and (2) shall be adapted to comport with the unit of lots, parcels, dwelling units or square feet as applicable. (d) Assessment of benefits conferred method.--In lieu of the front foot method, the board of commissioners may elect to have the benefits of public improvements assessed, in whole or in part, upon property benefited, improved or accommodated by assessing an equal assessment on the properties benefited, improved or accommodated in proportion to the total cost of construction of the improvement. The amount of the charge on each property shall be determined by the board of commissioners. (e) Certificate of assessment.--The board of commissioners shall issue a certificate of assessment when either assessing on the front foot method or on the basis of benefits conferred upon property benefited, improved or accommodated, duly certified under the seal of the township and attested by the president of the board of commissioners and secretary. The certificate of assessment shall state the method of assessment used. The certificate of assessment shall be prima facie evidence in any suit for recovery of the same of the correctness and validity of the assessment.

73 Pa.C.S. § 6304 Petition for viewers by board of commissioners.

The board of commissioners may petition the court of common pleas for the appointment of viewers to assess the total cost of an improvement in accordance with this chapter. The viewers shall assess the total cost of the improvement, or as much of the cost as is reasonable, upon the lands or properties peculiarly benefited.

73 Pa.C.S. § 6305 Petition for viewers by taxpayers.

(a) Petition.--Taxpayers of the township whose property is being assessed for benefits for a public improvement may present a petition to the court of common pleas stating that the assessment insufficiently represents the benefits accruing to abutting, benefited or accommodated properties. The petition may include a request for the appointment of viewers to assess benefits if at least 50% of the taxpayers whose parcels are abutting, benefited or accommodated by the public improvement in question join the petition or if taxpayers whose property valuation as assessed for taxable purposes within the township amounts to at least 50% of the total property valuation of the properties being assessed for the public improvement join the petition. The petition must be presented within 90 days of the issuance of the certificate of assessment. (b) Viewers.--The court shall appoint three disinterested viewers, none of whom shall be a resident of that portion of the township that is benefited or accommodated by the public improvement in question. The viewers shall proceed under this chapter and 26 Pa.C.S. (relating to eminent domain) for the assessment of damages and benefits by viewers. Upon the filing of the petition by taxpayers for the appointment of viewers, any assessment made by the board of commissioners and any proceedings shall be stayed pending the disposition of the petition by the court.

73 Pa.C.S. § 6306 Notice of assessment.

(a) Personal notice.--After the amounts to be assessed against the properties to be benefited by the public improvement have been calculated in accordance with the method and procedures as prescribed by ordinance, the township shall give personal notice of the assessment to the owner of each property that is being assessed. The notice shall also state that the owner has 30 days from receipt of the notice to appeal the assessment. If a certificate is required to be filed with the board of commissioners relating to the public improvement as otherwise provided in this part, a copy of the certificate shall accompany the notice. (b) Assessment effective.--An assessment made under this chapter shall become effective 30 days after personal notice is given by any of the following means: (1) Personal service on the owner or the owner's agent. (2) Certified mail, addressee only, return receipt requested, to the owner at the owner's last known address. (3) Posting notice at or upon the property after reasonable attempts to give personal notice under paragraphs (1) and (2) have failed. Cross References. Section 6306 is referred to in section 6309 of this title.

73 Pa.C.S. § 6307 Benefits and damages.

In a proceeding in which damages to property are being sought as a result of a public improvement for which an assessment of benefits has been made, the excess of damages over benefits, the excess of benefits over damages or nothing in case the benefits and damages are equal, shall be awarded to or assessed against the owner of land and property affected by the public improvement. Damages shall be calculated in accordance with 26 Pa.C.S. (relating to eminent domain).

73 Pa.C.S. § 6308 Payment of assessments in installments.

(a) Authorization.--An ordinance providing for a public improvement, the expense of which is to be defrayed by an assessment against properties benefited by the public improvement, may authorize payment of the assessment in installments. The ordinance shall: (1) Set a time when the installment payments shall commence. (2) Specify the length of time over which the installments may be extended. The period during which installments may be paid shall not exceed the lesser of 10 years or the number of years equal to the period of maturity of the bonds issued to fund the public improvement. (3) Specify whether payments are to be made by equal annual or more frequent installments. (b) Interest rate.--The ordinance shall specify the rate of interest for the installments, which shall not be more than 6% per year unless a bond is issued for the improvement, in which case the maximum interest rate on the installment payments shall be in accordance with section 9 of the act of May 16, 1923 (P.L.207, No.153), referred to as the Municipal Claim and Tax Lien Law. (c) Written agreement.--The township shall enter into a written installment agreement with each property owner that will pay the assessment in installments, subject to the requirements of the ordinance pertaining to the agreements and this chapter. (d) Installments not paid.--If any of the installments remain unpaid for 60 days after the installments have become due and payable: (1) The entire unpaid assessment, plus unpaid accrued interest and any costs, shall be due and payable. (2) The township may proceed to collect the installments by filing a lien in the same manner as municipal claims are filed under the Municipal Claim and Tax Lien Law or by instituting a civil action. (e) Advance payments.--A property owner upon whom an assessment has been made may pay all or as many of the installments before due, with interest and costs to the due date of the next installment. Cross References. Section 6308 is referred to in section 6309 of this title.

73 Pa.C.S. § 6309 Collection of assessments.

(a) Authority.--The board of commissioners shall have the power to authorize the township treasurer or other township official to collect assessments. (b) Procedure.--The following shall apply to the collection of assessments: (1) A township may collect an assessment that remains unpaid for 60 days after personal notice was given under section 6306 (relating to notice of assessment) unless an installment agreement has been entered into under section 6308 (relating to payment of assessments in installments). (2) An assessment made under this chapter may be collected in the same manner as municipal claims under the act of May 16, 1923 (P.L.207, No.153), referred to as the Municipal Claim and Tax Lien Law, or by instituting a civil action against the owner of the benefited property. (3) Interest on an unpaid assessment shall begin to accrue from the time of completion of the improvement at a rate not to exceed 6% per year unless a bond is issued for the improvement, in which case the maximum interest rate shall be as provided in section 9 of the Municipal Claim and Tax Lien Law. (4) If a property owner has two or more lots against which there is an assessment for the same improvement, all of the lots may be embraced in one claim. (5) Assessments, whether paid one time or by installments, shall be payable at the office of the township treasurer or any other place designated by ordinance.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=73Fetched: 10/16/2026